Thank you very much for the notes, especially 1095113 is helpfull. At least it's clear that SAP doesn't support the Intercompany postings between different controlling areas and you could possibly use it at your own risk after thorough CO testing.

When I ignored error 61 824 and created special procurement key like described in note 588396, everything works as desired without further errors or warnings. Now just CO issues should be checked precisely.

The document in OSS note 205454 does not say the plants must be under the same company code.

The message you get (61824) is a hard coded error message and it is issued because the controlling areas of the plants are different (not because of the different company codes). Multiple company codes can be assigned to one controlling area. In such a scenario you would not get error message when trying to define the special procurement key with a plant which belongs to another company code.

OK but what is the root problem with different controlling areas, why there is such a limitation? When I create SC order manually and change the plant in components there is no problem, no warning, means the process is possible. It's no problem also to post 543 o MvT from different controlling area plant after Intercompany accounts config in OBYA.

Moreover there is a note 120277 - Cross-controlling area stock transfer where the same error was corrected for stock transfer special procurement key. Final conclusion - is that limitation not redundent?